Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRAKBeberapa tahun belakangan ini peranan pajak sebagai sumber pembiyaan dalam negeri sudah menjadi andalan yang utama. Pajak sudah menjadi salah satu sumber utama untuk mengisi angka-angka Anggaran Pendapatan dan Belanja Negara (APBN) setiap tahunnya. Oleh karena itu Direktorat Jenderal Pajak Departemen Keuangan pun harus bekerja keras untuk memenuhi target penerimaan yang sudah ditetapkan setiap tahunnya dalam angka-angka APBN tersebut. Salah satu langkah yang dilaksanakan Direktorat Jenderal Pajak dalam hal ini Kantor Pelayanan Pajak Jakarta Gambir Dua adalah dengan meningkatkan penagihan terhadap para penanggung pajak yang masih mempunyai utang pajak agar rencana penerimaan pajak bisa tercapai setiap tahunnya.Pembahasan dalam tesis ini dibatasi pada suatu tinjauan pelaksanaan penagihan utang pajak di Kantor Pelayanan Pajak Jakarta Gambir Dua Jakarta. Tujuannya adalah untuk mengetahui sejauhmana peranan Kantor Pelayanan Pajak Jakarta Gambir Dua dalam menghimpun penerimaan pajak dari utang-utang pajak yang belum dilunasi oleh para wajib pajak serta kendala-kendalanya.Metode penelitian yang digunakan adalah metode penelitian hukum normative dan empiris. Dalam penelitian hukum normatif dilakukan dengan studi bahan-bahan pustaka dan emperis dilakukan wawancara terutama dari pejabat/petugas pajak yang menangani utang-utang pajak di Kantor Pelayanan Pajak Jakarta Gambir Dua untuk selanjutnya dikumpulkan, dianalisis secara deskriptif-kualitatif.Berdasarkan hasil pembahasan bahwa penagihan yang dilaksanakan di Kantor Pelayanan Pajak Jakarta Gambir Dua dapat membantu pengurangan utang pajak yang masih tertunggak walaupun setiap tahunnya utang pajak terus bertambah. Pelaksanaan penagihan melalui Surat Tegoran, Paksa, Sita dan Lelang masih banyak mengalami hambatan termasuk hambatan pelaksanaan di lapangan dan juga dari sisi peraturan perundang-undangan yang mengaturnya. Oleh karena itu masih diperlukan adanya pengaturan administrasi perpajakan melalui peraturan perundangundangan yang berlaku agar upaya penagihan pajak dapat lebih efektif dan lancar sehingga utang pajak dapat semakin berkurang setiap tahunnya."

"Tesis ini membahas pelayanan publik yaitu pelayanan yang diberikan KPP Pratama Jakarta Jatinegara kepada wajib pajaknya. Pelayanan yang terbaik sering dikenal dengan istilah Pelayanan Prima. Pelayanan prima bukanlah hal yang mudah untuk dilaksanakan, karena dibutuhkan partisipasi dan komitmen yang tinggi dari pimpinan dan pegawai Direktorat Jenderal Pajak.Berbagai upaya yang dilakukan oleh Direktorat Jenderal Pajak untuk meningkatkan kualitas layanan secara terusmenerus baik dari segi kelembagaan, ketatalaksanaan, sumber daya manusia dan sistem akuntabilitas. Kualitas layanan yang terbaik (pelayanan prima) merupakan salah satu kunci dalam memenuhi tuntutan masyarakat/wajib pajak yaitu tingkat kepuasan yang maksimum dan sebagai salah satu perwujudan Good Governance.Tujuan Penelitian ini adalah untuk mengetahui kualitas pelayanan KPP Pratama Jakarta Jatinegara menurut persepsi Wajib Pajak, dan mengetahui dimensi dari kualitas pelayanan KPP yang telah memenuhi harapan Wajib Pajak.Penelitian ini merupakan penelitian kuantitatif dengan penyebaran kuesioner yang terdiri dari 24 butir pertanyaan yang meliputi aspek-aspek dari kelima dimensi yaitu tangible, reliability, responsiveness, assurances, dan empathy. Metode sampling yang digunakan adalah Stratified Random Sampling.Jika sample yang terpilih tidak mengembalikan lembar kuisioner, maka diganti dengan sample yang dinomor berikutnya sampai peneliti memperoleh 50 responden wajib pajak badan dan 150 responden wajib pajak orang pribadi.Pengujian data yang digunakan adalah Uji Validitas dan Reliabilitas dan analisis data yang digunakan melalui penghitungan nilai rata-rata persepsi Wajib Pajak Badan dan Orang Pribadi terhadap kualitas pelayanan di KPP Pratama Jakarta Jatinegara dan penghitungan kualitas layanan (gap antara persepsi dan harapan), tingkat kesesuaian antara persepsi dan harapan, dan Diagram Kartesius.Hasil Penelitian yang diperoleh adalah :1. Nilai rata-rata yang tertinggi persepsi Wajib Pajak Badan atas kualitas pelayanan KPP Pratama Jakarta Jatinegara adalah Dimensi Tangible , dan nilai rata-rata terendah adalah dimensi Empathy, Sementara nilai rata-rata tertinggi persepsi Wajib Pajak Orang Pribadi adalah Empathy, dan nilai rata-rata terendah adalah Reliability.2. Berdasarkan hasil analisis gap tiap dimensi, bagi wajib pajak badan yang mampu memenuhi harapan adalah dimensi Tangible dan Assurances dan bagi orang pribadi dimensi yang mampu memenuhi harapan adalah Dimensi Responsiveness dan Assurances.3. Berdasarkan analisis tingkat kesesuaian, bagi wajib pajak badan yang mampu memenuhi harapan adalah dimensi Tangible dan Assurances dan bagi orang pribadi dimensi yang mampu memenuhi harapan adalah Dimensi Responsiveness dan Assurances.4. Sesuai dengan Diagram Kartesius yang menjadi prioritas utama yang harus dilakukan KPP Pratama Jakarta Jatinegara untuk meningkatkan kualitas pelayanan sehingga Wajib Pajak Badan puas adalah Reliability yaitu kecepatan dalam pemrosesan dan penyampaian pelayanan tepat waktu.Sementara itu bagi Wajib Pajak Orang Pribadi adalah dimensi Tangible yaitu menambah jumlah komputer dan printer di Tempat Pelayanan Terpadu.

---

This thesis studies public service that is service given by KPP Pratama Jakarta Jatinegara to the taxpayer. Best service often is recognized as Pelayanan Prima. Pelayanan Prima is not easy thing is achieved, because it required high participation and commitment from leader and Directorate General of Taxation officer. Many effort done by Directorate General of Taxation to increase quality of service continuously either from the angle of institution, organisation , human resource and accountability system. Best quality of service (Pelayanan Prima) be one of key in fulfilling public claim / taxpayer that is level of maximum satisfaction and as one of materialization of Good Governance.

The purpose of this research is to know quality of service KPP Pratama Jakarta Jatinegara according to perception of Taxpayer, and knows dimension from quality of service of KPP which has fulfilled Taxpayer hope.

This research is quantitative research with distribution of questionaire consisted of 24 item question covering aspects from fifth of dimension that is tangible, reliability, responsiveness, assurances, and empathy. Sampling method applied is Stratified Random Sampling. If not chosen sample returns sheet fed quisioner, hence changed with sample number is the next until researcher to obtain 50 body taxpayer respondents and 150 personal people taxpayer respondents.

Testing data method are done by Validity and Reliability test and data analysis applied through counting average value of Corporate Taxpayer and Individual Taxpayer perception to quality of service in KPP Pratama Jakarta Jatinegara and quality of service counting (gap between perception and hope), level of concordance between perception and hope, and Kartesius Diagram.

The result of research showing that :

1. The highest average value of Corporate taxpayer perception to quality service of KPP Pratama Jakarta Jatinegara is Tangible Dimension, and the lowest average value is Empathy Dimension, Meanwhile the highest average value of perception of Individual taxpayer is Empathy, and the lowest average value is Reliability.

2. Based on result of gap analysis every dimension,corporate taxpayer is capable to fulfill hope is Tangible and Assurances Dimension , and for Individual taxpayer is capable to fulfill hope is Responsiveness and Assurances.

3. Based on analysis level of concordance, for corporate taxpayer is capable to fulifill hope is Tangible Dimension and Assurances, and for Individual taxpayer is capable to fulfill hope is Responsiveness and Assurances.

4. As according to Kartesius Diagram, Reliability is becoming main preference must be done by KPP Pratama Jakarta Jatinegara to increase quality service of corporate taxpayer that is velocity in processing and forwarding of service in time, meanwhile for Individual taxpayer is Tangible dimension by adding computers and printers at Tempat Pelayanan Terpadu."

"Konfirmasi Status Wajib Pajak (KSWP) merupakan suatu kebijakan yang melibatkan sinergi antar Instansi Pemerintah untuk meningkatkan kepatuhan Wajib Pajak di Indonesia secara kolaboratif. Kebijakan KSWP meningkatkan kapabilitas Direktorat Jenderal Pajak untuk mendeteksi ketidakpatuhan Wajib Pajak serta membantu dalam pembentukan basis data perpajakan yang kuat. Penelitian ini bertujuan untuk menganalisis implementasi kebijakan KSWP sebagai upaya peningkatan kepatuhan Wajib Pajak di lingkungan Pemerintah Kota Bogor. Penelitian ini menggunakan pendekatan kuantitaif dengan paradigma post-positivist, dengan mengacu pada model implementasi kebijakan publik Merilee S. Grindle. Data yang dikumpulkan berbentuk data kualitatif, yang ditranskrip dan dianalisis dengan metode successive approximation. Hasil penelitian menunjukkan bahwa implementasi kebijakan KSWP di lingkungan Pemerintah Kota Bogor dapat digolongkan ke dalam kategori berhasil karena lingkungan implementasi yang mendukung serta kesiapan sumber daya yang dimiliki oleh Pemerintah Kota Bogor, tetapi dengan catatan rendahnya tingkat pengetahuan Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Bogor terhadap kebijakan KSWP.

---

Tax Clearance Simplified System (KSWP) is a policy that involves synergy between Government Institution to improve taxpayer compliance in Indonesia collaboratively. This policy enhances the capability of the Directorate General of Taxes to detect taxpayer disobedience and helps in establishing a strong taxation database. This study aims to analyze the implementation of KSWP policies as an effort to increase taxpayer compliance in the City Government of Bogor. This study uses a quantitative approach with the post-positivist paradigm, with reference to the Merilee S. Grindle public policy implementation model. Data collected in the form of qualitative data, which are transcribed and analyzed by successive approximation methods. The results showed that the implementation of the KSWP policy within the City Government of Bogor could be categorized as a success because of the supportive implementation environment and readiness of resources owned by the City Government of Bogor, but with a note of the low level of knowledge of the Bogor City One Stop Service and Integrated Services (DPMPTSP Kota Bogor) towards KSWP policies."

"ABSTRAKKegiatan ekonomi dunia di era globalisasi saat ini membawa dampak pada transaksi lintas negara atas sumber daya serta modal baik melalui partisipasi langsung maupun tidak langsung. Dari transaksi-transaksi kegiatan usaha antar negara tersebut berpotensi menimbulkan Bentuk Usaha Tetap.Bentuk usaha tetap (BUT) merupakan suatu bentuk usaha yang digunakan oleh wajib pajak luar negeri untuk mewakili kegiatan atau kepentingannya di suatu negara (sumber) Konsep BUT dalam model persetujuan penghindaran pajak berganda (P3B) dimaksudkan untuk menenlukan hak pemajakan negara sumber agar dapat mengenakan pajak atas laba usaha yang diterima atau diperoleh oleh subjek pajak dari negara lainnya.Permasalahan dalam menentukan keberadaan suatu BUT atau dapat disebut dengan identifikasi BUT menjadi hal yang sangat penting terutama bagi negara sumber, karena dapat mencegah hilangnya potensi penerimaan pajak yang ditimbulkan dari transaksi kegiatan usaha intemasional.Kendala-kendala yang dihadapi dalam melakukan identifikasi BUT adalah terbalasnya data dan infomasi yang dimiliki Direktorat Jenderal Pajak (DIP) dan kurangnya kerjasama antar instansi, sehingga link data dan informasi dari instansi lain ke DIP belum terwujud. Selain itu pemahaman tentang perpajakan internasional terutarna mengenai BUT dan Tax Treaty dari para pegawai pajak maupun pihak wajib pajak juga menjadi kendala tersendiri.Pada sistem administrasi perpajakan modem (SAPM), terdapat Account Representative (AR) dibawah koordinasi Kepala Seksi Pengawasan dan Konsultasi. Keberadaan AR akan mempermudah komunikasi antara pihak kantor pajak dengan wajib pajak. AR bertanggung jawab dan berwenang memberikan pelayanan secara langsung, edukasi, asistensi, mendorong dan mengawasi pemenuhan hak dan kewajiban wajib pajak. Dalam menjalankan fungsi pengawasan, AR harus dapat melakukan analisa data dan informasi wajib pajak baik dari segi jenis usahanya (nature of business) maupun penerapan suatu peraturan perpajakan kaitannya dengan identifikasi BUT.Terciptanya suatu kerjasama antar instansi seperi Imigrasi, BKPM dan juga Departemen Luar Negeri yang dapat memberikan dukungan data dan informasi yang selalu up to date dan dapat diakses langsung oleh DIP akan sangat mendukung pelaksanaan identifikasi BUT atas transaksi internasional. Disamping itu, peningkatan kemampuan analisa kegiatan usaha wajib pajak dan peningkatan pemahaman perpajakan internasional dari parat pajak periu ditingkatkan dengan melakukan pendidikan dan pelatihan yang rutin dan berkesinambungan.Jadi bersinerginya antara data dan infomaasi yang lengkap atas transaksi intemasional dengan kemampuan analisa serta pamahaman mengenai BUT yang dikemas dalam SAPM akan sangat mendukung identifikasi BUT secara cepat yang pada akhirnya dapat mencegah hilangnya potensi penerimaan pajak dari transaksi internasional.

---

ABSTRACTThe global economic transactions has been leading to the exchange of goods and services and movements of capital, technology and person. Those international transactions may cause the existence of a permanent establishment of an enterprise of one country in another country.The permanent establishment generally is a place of business through which an enterprise of one country carries on its business in another country. The main concept of a permanent establishment is to determine the right of a source country to tax the proiits of an enterprise ofthe other country.The identification of a permanent establishment plays an important role in a source country since the source country shall only tax the profits of an enterprise if it derives from a permanent establishment. Otherwise, the potential tax revenue fiom the international transactions may be lost.There are several obstacles in determination of a permanent establishment, namely a lack of data and information and a lack of coordination between department especially data link from the Directorate General of Taxes to and from other department, and also the limitation of the taxpayer?s and tax official?s knowledge of international taxation.In a Modem Tax Administration System (SAPM) there is an Account Representative (AR) who is responsible and authorized to provide services, consultation, assistance for taxpayer and to supervise a taxpayer in term of taxpayer's right and obligation, The existence of AR hopefully may make the taxpayer easy to communicate to the tax oflice since the function of AR is a liaison officer of taxpayer in the tax office.In their function as a supervisory, an AR is required to have better knowledge of nature of business of taxpayer, and to analyze the consequence of taxation of every single transaction the taxpayer made. Finally AR could identify the existence of permanent establishment from the taxpayer?s transaction.It is suggested to create the coordination between government agencies such as Immigration, Investment Coordinate Board and Foreign Affair Ministry to support data and information which will be very useful in identifying the existence of permanent establishment. Such exchange of infomation should always be update and the DGT should have the direct access to the information. Moreover, the capability of AR in international taxation and analyses of tax payer?s nature of business should be increased by providing them regular and continue training.In conclusion, the synergy between the availability data and information of international transaction and the ability of tax officer to analyze the taxation of international transaction in Modern Tax Administration System may support the accurate determination of a permanent establishment, and finally may prevent the lost of tax revenue from international transaction."

"Sebagian besar pembangunan nasional ditunjang oleh sumber pendapatan dalam negeri yang berasal dari pendapatan pajak. Oleh karena itu diperlukan adanya kesadaran membayar pajak atas penghasilan yang diterima Wajib Pajak Perorangan maupun perusahaan sebagai Wajib Pajak Badan. Untuk meningkatkan kesadaran Wajib Pajak dalam membayar pajak secara jujur dan bertanggung jawab harus disertai dengan peningkatan pelayanan yang baik. Tidak dipungkiri bahwa masih ada perusahaan yang menganggap pajak sebagai biaya yang dapat merugikan ataupun mengurangkan jumlah pendapatan perusahaannya. Fenomena kecenderungan ketidakpatuhan Wajib Pajak tersebut jelas merupakan persoalan serius bagi pemerintah, khususnya Direkotrat Jenderal Pajak. Ketidakpatuhan Wajib Pajak jelas akan berdampak terhadap penerimaan negara dari sektor pajak negara yang berkurang, sehingga secara otomatis juga berdampak pada masalah APBN. Hal ini mengingat cukup besarnya kontribusi penerimaan pajak dalam APBN, sehingga jika target-target penerimaan pajak tidak terealisasi, akan menyulitkan dalam menyusun APBN. Masalah tersebut akhirnya akan menjadi kendala yang besar dalam proses pembangunan bangsa.Masalah biaya kepatuhan pajak sejak lama mendapat perhatian para sarjana dan pemikir sebagai salah satu prinsip pemajakan yang dituangkan dalam prinsip prinsip yang harus diperhatikan dalam pemungutan pajak, seperti yang dilakukan oleh Adam Smith sejak permulan abad XVIII dan Edwin R.A Seligman serta Fritz Neumark pada permulaan abad XX. Adam Smith (1723-1790), seorang penulis dan filsuf yang dikenal sebagai bapak aliran ekonomi klasik kelahiran Skotlandia, menekankan perlunya penerapan prinsip efficiency, selain prinsip equality, certainty, dan convenience (atau dikenal dengan four maxims atau four canons) dalam mekanisme pemungutan pajak. Penelitian ini bertujuan untuk mengungkap pengaruh besaran perusahaan terhadap kepatuhan pajak.Untuk sampai pada tujuan ini digunakan desain penelitian regresi dan korelasi dengan melibatkan 234 Wajib Pajak Badan di KPP Madya Tangerang selama periode 2006-2007. Pengumpulan data dilakukan dengan menggunakanlaporan keuangan kemudian dibuat tabulasi untuk memudahkan dalam pengelompokan antar variabel. Data yang diperoleh selanjutnya dianalisis dengan menggunakan formula statistika, yakni uji korelasi, regresi sederhana (uji-t) dan uji regresi berganda (uji-F) yang perhitungannya dilakukan dengan menggunakan bantuan program SPSS versi 15.Hasil uji secara parsial menunjukan bahwa hanya variabel Sales dan Equity yang mempunyai pengaruh terhadap Kepatuhan, sedangkan variabel Assets tidak berpengaruh terhadap Kepatuhan. Hasil uji secara simultan menunjukan bahwa variabel Assets, Sales dan Equity mempunyai pengaruh signifikan terhadap Kepatuhan. Hasil uji variabel dominan menunjukan bahwa Sales merupakan variabel yang paling dominan berpengaruh terhadap kepatuhan Penelitian selanjutnya bisa dikembangkan dengan menambahkan variabel lain yang dianggap berpengaruh terhadap kepatuhan Wajib Pajak, seperti variabel net profit margin.

---

Mostly national development supported by source earnings of home affairs coming from tax earnings. Therefore it is needed by existence of awareness for paying tax by an Individual Taxpayer and also company as Body Taxpayer. To increase Taxpayer awareness in paying tax squarely and hold responsible have to be accompanied with the make-up of good service. It?s not denied by that company there be still assuming tax as burden which can harm and or taper down its company earnings amount. Phenomenon of the tendency disobedience of Taxpayer clearly represent the serious problem for government, specially Directorate General of Tax. Clear disobedience of Taxpayer will affect to state acceptance from sector of state tax decreasing, so that automatically also affect at problem APBN (state budget). Given that tax revenue gives enough of contribution in APBN, so that if goals tax revenue can not be realized, will complicate in compiling APBN. The Problem finally will become the big constraint in course nation development. Problem of tax compliance cost since long time get attention of all master and thinker as one of principle taxation poured in principles which must be paid attention to in imposition, as have done Adam Smith since beginning century of XVIII and Edwin R.A Seligman and also Fritz Neumark at start century XX. Adam Smith (1723-1790), a writer and philosopher which is known as a economic stream father classical birth Scotland, emphasizing the importance principal applying of efficiency, besides principle equality, certainty, and convenience (or recognized by four maxims or four canons) in imposition mechanism. This research aim to express the influence of company against tax compliance.To come at this target is used by design research of regression and correlation by entangling 234 Body Taxpayer in KPP Madya Tangerang during period 2006-2007. Data collecting by using financial statement later then made tabulation to facilitate in subdividing usher the variable. Data obtained hereinafter analyzed by using formula statistical, namely test the correlation, simpleregression (t-test) and test the doubled regression (F-test) which its calculation is conducted by using aid program the SPSS version 15.Result of test by partial that only variable of Sales and Equity having influence to Compliance, while variable Assets do not have an effect on to Compliance. Result of test by simultan that variable Assets, Sales And Equity have the influence significant to Compliance. Result dominant variable test showing that Sales represent the most dominant variable have an effect on to compliance. Research compliance hereinafter by enhancing other variable assumed have an effect on to Taxpayer compliance, like variable of net profit margin."

"Self assessment system gives chance to the taxpayers? to calculate, tpo pay, and to report their tax liabilities by themselves. This system made by Directorate General of Taxes (DGT) as Indonesian tax administrator has three main tasks: servicing, guiding, and controlling. Taxpayers role in fulfilling their obligation is an important key toward voluntary compliance from its assessment system. Servicing is one of strategic step to optimize tax revenue. DGT has the obligation to support and motivate taxpayer?s effort in fulfilling their obligation by giving the best services.

This research describes the correlation between the tax services by the TPT (Integrated Servicing Spot) and Account Representative with taxpayer compliance to report their tax obligation. The tool to measure the tax servicing variable is Tangibles, Reliability, Responsiveness, Assurance, and Emphaty by the Integrated Servicing Spot officer and the Account Representative. Beside that, this servicing effect measures SPT compliance in long and sort term, and other compliance such as bookkeeping and tax cut; and these are the tools to measure taxpayer compliance variable.

This research uses quantitative approach with descriptive method for data analysis. This research is conduct in Jakarta Pademangan Tax Office. This research use purposive sampling or judgment sampling which is a sample based on criterion that have been formulated before by the researcher. Researcher uses survey method to the active corporate taxpayer in Jakarta Pademangan Tax Office. Based on Solvin formula, 98 samples have been taken. Data ?Processing is conducted by using SPSS (Statistical Package for Social Study) version 13.00 Hypothesis test between the tax services by the TPT (Integrated Servicing Spot) and Account Representative with taxpayer compliance reports their tax obligation variables show that there is a correlation but the correlation is weak. This research generally shows that services by Integrated Servicing Spot officer and the Account Representative are not fully good enough and they are not fully obedient to report their tax obligation (on bookeeing and tax cut). The researcher suggest that tax officer require improving tax services especially by improving the quality of services to the tax payers and the Account Representative must be closer to the taxpayers so that taxpayer can fulfill their obligation much better than they are doing now."

"From the Indonesian new Tax Law point of view, to pay tax was interpreted as 'an obligation' as well as 'a right' of every citizen. Nevertheless, it was no doubt that good organizational structure; effective administration depended on the skills, integrity, commitment and good relationship between the tax officials and Taxpayer's. For most Taxpayer's individually or privately paying tax was seen as a burden and to increase Tax Compliance, the Government regulation and other measures, tax system and procedures needed to be reformed from time to time due to decreasing cost, complaints, lower administration and compliance cost, minimizing tax avoidance and to increase tax compliance.There should be serious efforts from the government to gain in the degree of tax awareness and compliance; therefore, some factors have to be considered: (1) tax rate; (2) form of regulations that should be simple, understandable, and also purpose of tax imposed, (3) capable to serve for the satisfaction of public wants. Self Assessment was the tax system applicable in Indonesia, in which as the real consequence, the Tax Compliance used to fill in the SPT by them correctly and on time. Interesting measures have to be applied for Taxpayer's completed their obligation promptly: (1) A reward to the Taxpayer's who has completed their obligation promptly in which they then deserved to entitle as ' A Golden Taxpayer', and that a primarily tax refund would be of their beneficial for this attitude, (2) Incentives that forced the Taxpayer's to complete their duty, (3) penalties or punishment that was also an element of tax consciousness, (4) intensification of the tax education and information campaign by all sectors of the economy publicly or privately. As already known the Tax Law in Indonesia that was only be reformed in 1920 and 1983, 1994, 1997,2000 and 2007, although anticipated the spirit of 'unification principle', under which all Taxpayer's were treated alike, it should be said that less attention was given to the individual Taxpayer's .The purpose of the research was to know the implications of the reward policy, including problems and efforts of Taxpayer's to be entitled as 'A Golden Taxpayer' at KPP Pratama Jakarta Palmerah. The research method was descriptive; the research was described accurately using library research, hypothesis, sources/key informants as well as field research. The approach used in this research is qualitative approach. The research type was descriptive in which the writer gave a detail description in using the existing information. The data collection technique was by reading the literature, focusing on observation and interview. The interview was held with the Tax Government Institution, Tax Expert and the Taxpayer's itself.In conclusion, reward did not improve the Taxpayer's Compliance at KPP Pratama Jakarta Palmerah, compared to the grant of tax penalty or punishment, an effectiveness of the control and campaign held by the authorities. Another problems faced by the private tax compliance to became as a Golden Taxpayer caused by the aggregate amount of fees paid for penalty, and that many Taxpayer's allege did not understand the meaning of many terms of the existing regulation and policy, and lastly, since the individual tax compliance had a very limited criterion to pay the amount according to the fiscal policy. My recommendation to this research were: (1) the tax system would force the Taxpayer's to complete their obligation, (2) the reward given to Taxpayer's should have an additional benefit and applied to all type of Taxpayer's, (3) the criterion applied should be equal and legal certainty.to all Taxpayer's."